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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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Daňové aspekty použití oceňovacích modelů v účetnictví
Jaroš, Dominik
Jaroš, D. Tax Aspects of Valuation Models Usage in Accounting. Bachelor thesis. Brno: Mendel University, 2021. The thesis deals with connections between Income Tax Law and accounting regulations in the field of balance sheet items valuation and presents findings in logic connections. It describes all valuation models. The principle of historic prices is confronted with situations when Income Tax Law has to solve the cases in which the usage of another valuation models is necessary. This means not only the revaluation of foreign currency items at the balance sheet date assembling and fair value model but also the valuation in cases of non-monetary contributions into business corporations. The issue of the subsequent research is the quantification of mentioned effects of revaluation in order to find out if the approach of Income Tax Law is reasonable.
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Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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The possibilities of determination the tax base of corporate income tax using IFRS
Kubešová, Zuzana ; Molín, Jan (advisor) ; Mejzlík, Ladislav (referee)
Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.
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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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Taxation on entrepreneurial activity in the Czech Republic according to legal form of company
VACULÍKOVÁ, Magda
The work {\clqq}Taxation on entrepreneurial activity in the Czech Republic according to legal form of company`` deals an issue of income tax in chosen company types according to law of income tax. In the work how to define tax base and subsequent tax lability of different company forms is told. Not only an amount of determined tax is important. Amount of disposable income remainig to an entrepreneur after paying tax is important as well and that is why this problem is involved in this work too. The main part of the work is concerned on comparing of chosen copany types tax lability. Theoretical data and data from factual limited liability company {--} physical person enterprises - were used. The main aim of the work is to analyse tax aspects of some undertaking forms, specifically to compare tax burden of the individua proprietor to tax burden of the sole partner of private limited company which is very important when proper form of undertaking is choosing. The theoretical part contains analyse of taxation particular components, the practical part contains comparison of convenience of both forms of undertaking. Finally, a tax analysis of a specific company and recommendation to optimise taxes are told.
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